Neb. Rev. Stat. § 25-21,258

The protection created by section 25-21,256 does not apply to: (1) Documents or information required to be developed, maintained, or reported pursuant to any environmental requirements; (2) Documents or other information required to be available or furnished to a regulatory agency pursuant to any environmental requirements or any other law; (3) Documents or information maintained or developed relating to grants or other financial assistance sponsored by the state or federal government; (4) Information obtained by a regulatory agency through observation, inspection, sampling, or monitoring pursuant to an environmental requirement; or (5) Information obtained through any source independent of the environmental audit.